In Shady Company, materials are entered at the beginning of each process. Work in process inventories, with the percentage of work done on conversion costs, and production data for its Sterilizing Department in selected months during 2017 are as follows Beginning Work in Process Ending Work in Process Conversion Cost% Units Transferred Out Conversion Cost% Units Month anuary March May July Units 12,000 2,110 13,300 3,850 14,800 7,820 10,300 1,610 64 0 80 0 Compute the physical units for January and May Janua Ma Units to be accounted for Beginning work in process Started into production Total units Units accounted for Transferred out Ending work in process Total units